Tribunal held that the container freight station activities carried out by the assessee were nothing but infrastructure facility as defined under section 80-IA(4) of the Act hence eligible for deduction. Followed CIT v. Container Corporation of India Ltd. (2018) 404 ITR 397 (SC). (AY.2015-16)
Ameya Logistics Pvt. Ltd. v. Dy. CIT (2020) 83 ITR 46 (SN) (Mum.)(Trib.)
S. 80IA : Industrial undertakings-Infrastructure development-Container freight station-Eligible for deduction. [S. 80IA(4)]